Mary is an employee who must use her personal automobile for? employment-related business trips. During 2017?, Mary drives her car 60 % for business use and incurs the following total expenses? (100% use of? car):

Mary drives her car a total of 20,000 miles ?(12,000 business? miles) during 2017 and receives a reimbursement of 35 cents per mile from her employer. Assume that an adequate accounting is made to Mary's employer.

Gas and oil	$9,500
Repairs	2,000
Depreciation	4,200
Insurance and license fees	2,300
Parking and tolls (business related)	140
Total	$18,140

Requirement a. What amount is deductible? (before the 2% nondeductible? floor) if Mary uses the standard mileage? method?

Requirement b. What amount is deductible? (before the 2% nondeductible? floor) if Mary uses the actual cost? method?